XML 66 R50.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Property, plant and equipment (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Property, plant and equipment |
Schedule of PP&E |
|  | As of December 31, |
|  | 2017 |  | 2016 |
Land, buildings and installations |  | 1,576 |  | 1,310 |
Computer equipment and software |  | 2,586 |  | 2,265 |
Switching and transmission equipment (i) |  | 6,576 |  | 5,614 |
Mobile network access and external wiring |  | 11,256 |  | 9,078 |
Construction in progress |  | 4,138 |  | 2,915 |
Other tangible assets |  | 831 |  | 704 |
Subtotal PP&E |  | 26,963 |  | 21,886 |
Materials |  | 2,024 |  | 1,629 |
Valuation allowance for materials and impairment of materials |  | (144) |  | (68) |
Impairment of PP&E |  | (305) |  | (282) |
Total |  | 28,538 |  | 23,165 |
| (i) |  | Includes tower and pole, transmission equipment, switching equipment, power equipment, equipment lent to customers at no cost and handsets lent to customers at no cost.
Schedule of movements in materials |
|  | Years ended December 31, |
|  | 2017 |  | 2016 |
At the beginning of the year |  | 1,629 |  | 1,652 |
Plus: |  |  |  |  |
Increase for Tuves Paraguay acquisition |  | 72 |  | - |
Purchases |  | 5,133 |  | 3,647 |
Less: |  |  |  |  |
Transfers to CAPEX |  | (3,700) |  | (3,173) |
Disposal for maintenance |  | (1,125) |  | (507) |
Currency translation adjustments |  | 15 |  | 10 |
At the end of the year |  | 2,024 |  | 1,629 |
Schedule of movements in valuation allowance for materials and impairment of materials |
|  | Years ended December 31, |
|  | 2017 |  | 2016 |
At the beginning of the year |  | (68) |  | (52) |
Additions – Fees for services, maintenance and materials |  | (94) |  | (16) |
Decrease |  | 18 |  | - |
At the end of the year |  | (144) |  | (68) |
Schedule of movements in the impairment of PP&E |
|  | Years ended December 31, |
|  | 2017 |  | 2016 |
At the beginning of the year |  | (282) |  | (203) |
Additions |  | (234) |  | (367) |
Uses |  | 211 |  | 288 |
At the end of the year |  | (305) |  | (282) |
Schedule of nature and movements of property, plant and equipment |
|  | Gross value as of December 31, 2016 |  | Tuves Paraguay acquisition |  | CAPEX |  | Currency translation adjustments |  | Transfers and reclassifications |  | Decreases |  | Gross value as of December 31, 2017 |
Land |  | 151 |  | - |  | - |  | 2 |  | - |  | - |  | 153 |
Building |  | 1,877 |  | - |  | - |  | 12 |  | 103 |  | - |  | 1,992 |
Tower and pole |  | 1,697 |  | - |  | - |  | 103 |  | 188 |  | - |  | 1,988 |
Transmission equipment |  | 8,010 |  | - |  | 66 |  | 189 |  | 1,301 |  | (58) |  | 9,508 |
Mobile network access |  | 8,443 |  | - |  | 26 |  | 329 |  | 2,072 |  | (467) |  | 10,403 |
External wiring |  | 11,529 |  | - |  | - |  | - |  | 1,927 |  | (1) |  | 13,455 |
Switching equipment |  | 8,916 |  | - |  | 64 |  | 331 |  | 255 |  | - |  | 9,566 |
Power equipment |  | 1,727 |  | - |  | - |  | 76 |  | 285 |  | (2) |  | 2,086 |
Computer equipment and systems |  | 11,401 |  | - |  | 56 |  | 518 |  | 1,311 |  | (36) |  | 13,250 |
Telephony equipment and instruments |  | 845 |  | - |  | 4 |  | 3 |  | 51 |  | - |  | 903 |
Handsets lent to customers at no cost |  | 543 |  | 171 |  | 56 |  | 97 |  | - |  | (50) |  | 817 |
Equipment lent to customers at no cost |  | 267 |  | - |  | 224 |  | - |  | 10 |  | (126) |  | 375 |
Vehicles |  | 429 |  | - |  | 130 |  | 9 |  | - |  | (23) |  | 545 |
Furniture |  | 202 |  | - |  | 3 |  | 11 |  | 18 |  | - |  | 234 |
Installations |  | 1,172 |  | - |  | - |  | 17 |  | 324 |  | - |  | 1,513 |
Improvements in third parties buildings |  | 755 |  | - |  | 4 |  | 53 |  | 55 |  | - |  | 867 |
Special projects |  | 89 |  | - |  | - |  | - |  | 32 |  | - |  | 121 |
Construction in progress |  | 2,915 |  | - |  | 9,237 |  | 25 |  | (7,932) |  | (107) |  | 4,138 |
Asset retirement obligations |  | 189 |  | - |  | 35 |  | - |  | - |  | - |  | 224 |
Total |  | 61,157 |  | 171 |  | 9,905 |  | 1,775 |  | - |  | (870) |  | 72,138 |
|  | Accumulated depreciation as of December 31, 2016 |  | Tuves Paraguay acquisition |  | Depreciation |  | Currency translation adjustment |  | Decrease and reclassifications |  | Accumulated depreciation as of December 31, 2017 |  | Net carrying value as of December 31, 2017 |
Land |  | - |  | - |  | - |  | - |  | - |  | - |  | 153 |
Building |  | (1,171) |  | - |  | (52) |  | 13 |  | - |  | (1,210) |  | 782 |
Tower and pole |  | (712) |  | - |  | (97) |  | (52) |  | - |  | (861) |  | 1,127 |
Transmission equipment |  | (5,793) |  | - |  | (633) |  | (113) |  | (57) |  | (6,596) |  | 2,912 |
Mobile network access |  | (3,910) |  | - |  | (1,146) |  | (226) |  | 257 |  | (5,025) |  | 5,378 |
External wiring |  | (6,984) |  | - |  | (593) |  | - |  | - |  | (7,577) |  | 5,878 |
Switching equipment |  | (7,342) |  | - |  | (703) |  | (282) |  | 118 |  | (8,209) |  | 1,357 |
Power equipment |  | (1,050) |  | - |  | (119) |  | (45) |  | 2 |  | (1,212) |  | 874 |
Computer equipment and systems |  | (9,136) |  | - |  | (1,112) |  | (450) |  | 34 |  | (10,664) |  | 2,586 |
Telephony equipment and instruments |  | (789) |  | - |  | (22) |  | (3) |  | - |  | (814) |  | 89 |
Handsets lent to customers at no cost |  | (508) |  | (83) |  | (75) |  | (98) |  | 50 |  | (714) |  | 103 |
Equipment lent to customers at no cost |  | (141) |  | - |  | (155) |  | - |  | 124 |  | (172) |  | 203 |
Vehicles |  | (223) |  | - |  | (57) |  | (4) |  | 17 |  | (267) |  | 278 |
Furniture |  | (146) |  | - |  | (15) |  | (9) |  | - |  | (170) |  | 64 |
Installations |  | (719) |  | - |  | (137) |  | (16) |  | - |  | (872) |  | 641 |
Improvements in third parties buildings |  | (529) |  | - |  | (89) |  | (42) |  | - |  | (660) |  | 207 |
Special projects |  | (47) |  | - |  | (17) |  | - |  | - |  | (64) |  | 57 |
Construction in progress |  | - |  | - |  | - |  | - |  | - |  | - |  | 4,138 |
Asset retirement obligations |  | (71) |  | - |  | (17) |  | - |  | - |  | (88) |  | 136 |
Total |  | (39,271) |  | (83) |  | (5,039) |  | (1,327) |  | 545 |  | (45,175) |  | 26,963 |
|  | Gross value as of December 31, 2015 |  | CAPEX |  | Currency translation adjustments |  | Transfers and reclassifications |  | Decreases |  | Gross Value as of December 31, 2016 |
Land |  | 149 |  | - |  | 2 |  | - |  | - |  | 151 |
Building |  | 1,771 |  | - |  | 11 |  | 95 |  | - |  | 1,877 |
Tower and pole |  | 1,238 |  | - |  | 82 |  | 377 |  | - |  | 1,697 |
Transmission equipment |  | 6,880 |  | 64 |  | 147 |  | 959 |  | (40) |  | 8,010 |
Mobile network access |  | 5,242 |  | 128 |  | 250 |  | 3,435 |  | (612) |  | 8,443 |
External wiring |  | 10,208 |  | - |  | - |  | 1,407 |  | (86) |  | 11,529 |
Switching equipment |  | 7,791 |  | 75 |  | 272 |  | 830 |  | (52) |  | 8,916 |
Power equipment |  | 1,449 |  | - |  | 60 |  | 220 |  | (2) |  | 1,727 |
Computer equipment and systems |  | 9,663 |  | 28 |  | 408 |  | 1,304 |  | (2) |  | 11,401 |
Telephony equipment and instruments |  | 806 |  | - |  | 3 |  | 37 |  | (1) |  | 845 |
Handsets lent to customers at no cost |  | 505 |  | 54 |  | 99 |  | - |  | (115) |  | 543 |
Equipment lent to customers at no cost |  | 190 |  | 150 |  | - |  | 3 |  | (76) |  | 267 |
Vehicles |  | 380 |  | 56 |  | 7 |  | - |  | (14) |  | 429 |
Furniture |  | 165 |  | 2 |  | 9 |  | 26 |  | - |  | 202 |
Installations |  | 905 |  | - |  | 15 |  | 252 |  | - |  | 1,172 |
Improvements in third parties buildings |  | 574 |  | 8 |  | 40 |  | 133 |  | - |  | 755 |
Special projects |  | 77 |  | - |  | - |  | 12 |  | - |  | 89 |
Construction in progress |  | 3,015 |  | 9,022 |  | 22 |  | (9,090) |  | (54) |  | 2,915 |
Asset retirement obligations |  | 141 |  | 45 |  | 3 |  | - |  | - |  | 189 |
Total |  | 51,149 |  | 9,632 |  | 1,430 |  | - |  | (1,054) |  | 61,157 |
|  | Accumulated depreciation as of December 31, 2015 |  | Depreciation |  | Currency translation adjustments |  | Decreases and transfers |  | Accumulated depreciation as of December 31, 2016 |  | Net carrying value as of December 31, 2016 |
Land |  | - |  | - |  | - |  | - |  | - |  | 151 |
Building |  | (1,134) |  | (41) |  | 4 |  | - |  | (1,171) |  | 706 |
Tower and pole |  | (596) |  | (77) |  | (39) |  | - |  | (712) |  | 985 |
Transmission equipment |  | (5,265) |  | (476) |  | (87) |  | 35 |  | (5,793) |  | 2,217 |
Mobile network access |  | (3,210) |  | (877) |  | (147) |  | 324 |  | (3,910) |  | 4,533 |
External wiring |  | (6,597) |  | (472) |  | - |  | 85 |  | (6,984) |  | 4,545 |
Switching equipment |  | (6,327) |  | (856) |  | (211) |  | 52 |  | (7,342) |  | 1,574 |
Power equipment |  | (921) |  | (97) |  | (34) |  | 2 |  | (1,050) |  | 677 |
Computer equipment and systems |  | (7,778) |  | (997) |  | (363) |  | 2 |  | (9,136) |  | 2,265 |
Telephony equipment and instruments |  | (773) |  | (15) |  | (2) |  | 1 |  | (789) |  | 56 |
Handsets lent to customers at no cost |  | (475) |  | (50) |  | (98) |  | 115 |  | (508) |  | 35 |
Equipment lent to customers at no cost |  | (101) |  | (116) |  | - |  | 76 |  | (141) |  | 126 |
Vehicles |  | (183) |  | (47) |  | (4) |  | 11 |  | (223) |  | 206 |
Furniture |  | (128) |  | (11) |  | (7) |  | - |  | (146) |  | 56 |
Installations |  | (603) |  | (102) |  | (14) |  | - |  | (719) |  | 453 |
Improvements in third parties buildings |  | (403) |  | (98) |  | (28) |  | - |  | (529) |  | 226 |
Special projects |  | (34) |  | (13) |  | - |  | - |  | (47) |  | 42 |
Construction in progress |  | - |  | - |  | - |  | - |  | - |  | 2,915 |
Asset retirement obligations |  | (55) |  | (13) |  | (3) |  | - |  | (71) |  | 118 |
Total |  | (34,583) |  | (4,358) |  | (1,033) |  | 703 |  | (39,271) |  | 21,886 |

X
- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2017-01-01 -Paragraph 73 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2017-03-01&anchor=para_73&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of changes in impairment, property, plant and equipment. + References No definition available. + Details
Name: | teo_DisclosureOfReconciliationOfChangesInImpairmentPropertyPlantAndEquipmentTableTextBlock
Namespace Prefix: | teo_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of changes in materials, property, plant and equipment. + References No definition available. + Details
Name: | teo_DisclosureOfReconciliationOfChangesInMaterialsPropertyPlantAndEquipmentTableTextBlock
Namespace Prefix: | teo_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of changes in property, plant and equipment. + References No definition available. + Details
Name: | teo_DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentTableTextBlock
Namespace Prefix: | teo_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of changes in valuation allowance and impairment of materials, property, plant and equipment. + References No definition available. + Details
Name: | teo_DisclosureOfReconciliationOfChangesInValuationAllowanceAndImpairmentOfMaterialsPropertyPlantAndEquipmentTableTextBlock
Namespace Prefix: | teo_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration